Internal Revenue Bulletins  

May 15, 2000

Internal Revenue Bulletin No. 2000-20

Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.


Rev. Proc. 2000-22(PDF, 25K)
Methods of accounting; inventories; small taxpayers. This revenue procedure provides that the Commissioner will exercise his discretion to except a qualifying taxpayer with average annual gross receipts of $1,000,000 or less from the requirements to account for inventories and to use an accrual method of accounting for purchases and sales of merchandise.

Rev. Rul. 2000-25(PDF, 12K)
LIFO; price indexes; department stores. The March 2000 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, March 31, 2000.


T.D. 8880(PDF, 25K)
Final regulations under section 401(a)(31) of the Code provide relief from disqualification to an� eligible retirement plan that inadvertently accepts an invalid rollover contribution.

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